S. 152: Student Empowerment Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-01-20 |
| Sponsor | Sen. Cruz, Ted [R-TX] |
| Policy area | Taxation |
| Cosponsors | 8 |
| Latest action | 2025-01-20 — Read twice and referred to the Committee on Finance. |
| Last updated | 2025-12-05 |
Summary
Official summary (Introduced in Senate, 2025-01-20):
Student Empowerment Act
This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.
Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.
The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to homeschooling and the following expenses related to elementary, secondary, and homeschool education:
- curriculum and curricular materials,
- books or other instructional materials,
- online educational materials,
- tutoring or educational classes outside the home,
- testing fees,
- fees for dual enrollment in an institution of higher education, and
- educational therapies for students with disabilities.
Cosponsors (8)
| Name | Party / state |
|---|---|
| James Lankford | R OK (original cosponsor) 2025-01-20 |
| Tim Scott | R SC (original cosponsor) 2025-01-20 |
| Tim Sheehy | R MT (original cosponsor) 2025-01-20 |
| John R. Curtis | R UT (original cosponsor) 2025-01-20 |
| Ron Johnson | R WI (original cosponsor) 2025-01-20 |
| Mike Rounds | R SD (original cosponsor) 2025-01-20 |
| Eric Schmitt | R MO (original cosponsor) 2025-01-20 |
| Rick Scott | R FL (original cosponsor) 2025-01-20 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 152 are published by Congress on congress.gov.
Frequently asked questions
What is S. 152?
S. 152 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: Student Empowerment Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 152 are available on congress.gov.
Bill data: congress.gov API (official congressional records).